Accounting Manuals

Accounting manuals play an important role in ensuring that processes and procedures are consistently followed and accounted for. Uniformity in following accounting procedures in any organization result in accurate comparison of financial results from period to period. An accounting manual typically defines or describes the types of accounts in use, what they mean, and when are they to be used. In addition, the procedures for processing each type of item are described. The result is a standard process that helps ensure, that regardless of changes in personnel, transactions will be accounted for consistently, internal accounting controls are in place, and financial results will be comparable from period to period.

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